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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Encumbrance Report and Lapsing of Appropriations (APS 018)

Issued: Nov. 22, 2005
Updated: Sept. 21, 2018 – View Changes

FPP A.019

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Instructions for All Agencies

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USAS Entries

CAPPS Entries

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Forms

Resources

Calendar

Oct. 30, 2018

Full Reporting Agencies Enter PY Encumbrances and Payables into USAS

All Agencies Must Submit Annual Certification of Encumbrances and Payables

Nov. 1, 2018

Unencumbered or UB Funds Not Moved Forward Will Be Lapsed

Dec. 30, 2018

Enter First Quarter Encumbrances and Payables into USAS and Submit Certification

March 30, 2019

Enter Second Quarter Encumbrances and Payables into USAS and Submit Certification

June 30, 2019

Enter Third Quarter Encumbrances and Payables into USAS and Submit Certification

Sept. 30, 2019

Simplified Reporting Agencies Enter PY Encumbrances and Payables into USAS

Recommend Simplified Reporting Agencies Annual Certification of Encumbrances and Payables

Contacts

For general policy or USAS questions, please contact your appropriation control officer.

CAPPS

For CAPPS questions, please contact your agency’s CAPPS support staff.

Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.

Overview

Applicable to

State agencies and institutions of higher education

Policy

State agencies and institutions of higher education must report binding encumbrances and payables for appropriated funds in USAS for the current appropriation year (AY) within 30 days following each of the first three quarters of the fiscal year. Certifications are required when binding encumbrances and payables are reported.

Annually, binding encumbrances and payables must be reported to the Texas Comptroller of Public Accounts (Comptroller’s office), the State Auditor’s Office (SAO) and the Legislative Budget Board (LBB) by Oct. 30 for all appropriated funds for all open appropriation years. (The recommended due date for simplified reporting agencies is Sept. 30.) Encumbrance and payable entries should not be posted to accounting systems that interface with USAS for appropriations years that are not active in USAS.

The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle.

Legal cite

Texas Constitution Article III, Section 49-g and Article VIII, Section 6; Government Code, Sections 403.021, 403.071.

CAPPS instructions

Instructions for the Centralized Accounting and Payroll/Personnel System (CAPPS) are included under CAPPS Entries. Please see the box to the right for the outline of this APS.

Changes to this document
09/21/2018 Updated dates to reflect fiscal 2018 activity deadline
09/22/2017 Updated through the acts of the 85th Legislature, Regular Session
09/28/2015 Updated through the acts of the 84th Legislature, Regular Session; added CAPPS information
01/30/2015 Clarified instructions for Reinstating lapsed balances
09/19/2014 Required CFO or higher official to submit online certifications and lapse reversal requests, reflected the warning encumbrance edit for all active appropriations from IR 17382 – USAS System Change, added information on Nov. 1 auto-lapse and updated AY dates.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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